DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON
In the result, appeal of the assessee in ITA No
ITA 1315/DEL/2017[2008-09]Status: DisposedITAT Dehradun22 Dec 2023AY 2008-09
Section 143(3)Section 234C
depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were shown under the following three sub-heads for an aggregate sum of Rs. 23,91,08,293/-:
(i) Hook up and commissioning
Rs. 89,04,947/-
(ii) Insurance
Rs. 22,66,85,140/-
(iii) Pre-engineering and survey